Aggressive accounting or fraud? That's what the Securities and Exchange Commission is trying to determine a part of an ongoing investigation into accounting practices at General Motors. The Federales have their plasma sights (and subpoenas) honed in on the company's accounting practices related to transactions with bankrupt supplier Delphi Corp. and employee pension benefits. It's bad timing for GMAC, considering GM is planning to sell the finance arm to pay for Christmas presents and a new roof on the split-level ranch. Official word from GM is that the company is cooperating with authorities, and has not started drinking again.